Sociedad De Especialistas En Ortodoncia De Puerto Rico Inc

Nonprofit profile at a glance

EIN
660542336
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024
Location
San Juan, PR, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$63,208
Expenses
$82,840
Assets
$176,918
Liabilities
$346

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • BRUNILDA ORTIZ GIULIANI (PRESIDENT)
  • ERIC TORRES (VICE PRESIDENT)

People named in this filing

  • BRUNILDA ORTIZ GIULIANI (PRESIDENT)
  • YANIRIS FIGUEROA (TREASURER)
  • ERIC TORRES (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization conducts educational programs through live webinars and in-person conferences aiming to provide orthodontists with updated knowledge and skill enhancement opportunities. Additionally public awareness efforts involve digital campaigns educational videos and local events focused on educating about the benefits of orthodontic treatment. These initiatives collectively serve to support professional development within the orthodontic community and promote wider understanding of orthodontic care advantages.

What it reported doing in 2024

Continuing education to members & to general public

Operating model

Revenue model
Membership-supported. 92% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.2%; rating input score 91

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -31.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 2.14; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 40.3% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: -14.1% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -11.8% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.